Power of Commissioner to amend assessment list.

1. (1) The Commissioner may at any time amend the assessment list by the inclusion, omission or substitution of any matter:

Provided that whenever he proposes to make any amendment in respect of any matter other than the correction of an arithmetical total, he shall before making the amendment, send notice thereof to persons interested and shall allow thirty days to elapse for the making of any objection to the proposed amendment: Provided further that nothing in this sub-section shall empower the Commissioner to vary the valuation of any premises determined on appeal to the District Court.

1. (2) If any amendment be made in respect of any matter other than the correction of arithmetical totals, any person on whom a notice is served may object by a written application addressed to the Commissioner and delivered at the Corporation Office before the date fixed in the said notice; and the provisions of sections 119 and 120 shall, with all necessary modifications, apply to such objection.
2. (3) When the erection of a new building is completed after the completion of the assessment list, the Commissioner may add the particulars of the building to the list, and in such case the provisions of sections 116, 118, 119, 120 and 123 shall apply, except that no public notice shall be required. In such a case the assessment shall take effect from the beginning of the quarter following the date on which the building is added to the assessment list or from the date when it is occupied or let, if that is earlier.